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Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… realistic budgets based on historical or known trends. Two of the District’s six general fund reserves, which had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 … through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFire Safety (2015-MS-1)
… enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions for the period January … and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at least … districts and boards of cooperative education service buildings. Key Findings None of the municipalities fully …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Islip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Copiague Union Free School District – Check Signing (2015M-181)
… The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 through … approximately $112.5 million. Key Findings The District’s check signature policy permits any one of the Board … payroll checks. Key Recommendations Amend the District’s check signature policy to require the Treasurer to sign all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andOne-Year FAS – Police and Fire Plan
… provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… will not be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… most cases, will not be included in your FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOrdinary Death Benefit – Regional State Park Police Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOverview – Special 20- and 25-Year Plans
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … Key Recommendations Establish formal procedures to monitor the performance and administration of its … (BDC) including the provision of timely, detailed reports. Monitor and pursue delinquent loan payments in accordance …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, … communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even experienced declines. … times.” Although annual growth in local collections in 2024 dipped below pre-pandemic lows, quarterly year-over year …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District … 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing … cash report from the System to assist in reconciling daily fine and fee collections or to review the waived …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-1022022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller … Jennifer Jones Austin, CEO and Executive Director of the Federation of Protestant Welfare Agencies, and Svante Myrick, Executive Director of People for the American Way. Click below to hear from these prominent black …
https://www.osc.ny.gov/events/2022-black-history-month-celebration